Publication Search

Sexual harassment in academic settings often goes uncovered due to unequal power relations between perpetrators and victims. This phenomenon is of particular concern on Malang campuses, where victims feel intimidated and do not have a safe space to speak out. This research aims to explore how power relations contribute to the occurrence of sexual harassment and its impact on victims in the academic environment. A qualitative approach was used with a case study method at several universities in Malang. Data were collected through in-depth interviews with victims, witnesses, and campus administration, and analyzed using thematic analysis techniques. The results showed that harassers often utilize positions of authority, such as lecturers, seniors, or campus staff, to commit acts of harassment. Victims, who are mostly students, are reluctant to report cases for fear of negative impacts on their education and career. The findings also reveal that the lack of strict campus policies and victim-friendly reporting mechanisms exacerbate the situation. This research highlights the importance of reforming campus policies and engaging the academic community in creating a safer and more equitable environment. This research suggests that universities in Malang need to strengthen reporting systems, introduce sexual harassment prevention training, and improve the structure of more equal relationships between students and faculty.

Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.

This study aims to analyze public service accountability at the Namlea Subdistrict Office, Buru Regency. The research method used is qualitative, with an in-depth interview approach to gather information regarding the ongoing service processes at the subdistrict office. The research findings indicate that although some aspects of public service at the Namlea Subdistrict Office are running well, there are still areas that require improvement. The reporting process is relatively transparent, but it is hindered by a limited number of staff, which affects the timeliness of report resolutions. Information retrieval also relies heavily on direct visits to the office, suggesting the need for the implementation of information technology to make public access easier and more efficient. Service performance evaluations are conducted regularly, but they are constrained by staff capacity, which is insufficient to handle the volume of reports. Staff control and guidance are carried out routinely, but some members of the public seek increased transparency in this process. Overall, despite several challenges such as limited human resources and facilities, the Namlea Subdistrict Office has shown commitment to improving service quality. However, to enhance accountability, improvements are needed in transparency, information access, as well as strengthening staff capacity and the use of more advanced technology.

This research is a qualitative descriptive research that aims to determine the Effectiveness of Supervision of Village Fund (DD) Use in Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency and What are the Supporting and Inhibiting Factors. This research was conducted in Ohoi Mataholat, Kei Besa District, Southeast Maluku Regency. Primary data collection was carried out using data collection techniques through interviews, observations, and documentation of a number of informants involved in the Supervision and Use of Village Funds for Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency. The results of the study indicate that although there is supervision carried out by the village government and the community, there are still obstacles in terms of transparency, accountability, and supervisory capacity. Factors such as lack of community understanding, low human resources in supervision, and minimal facilities and infrastructure for implementing supervision are the main obstacles in achieving effective supervision. Therefore, this study recommends the need to increase the capacity of supervisors, more intensive socialization to the community, and increase transparency in reporting the use of village funds. Thus, it is hoped that the use of village funds can be more optimal and provide maximum benefits for village development..

Effective, efficient and structured management of personnel data is an important requirement to support smooth administration and operations in the government environment. This study aims to design and implement a technology-based personnel data management system at the Limapuluh Subdistrict Office, Batu Bara Regency. This system is designed to overcome various problems that arose in previous manual systems, such as data duplication, slow administration processes, and the risk of data loss. The methods used include system requirements analysis through interviews, application-based system design using the Data Flow Diagram (DFD), Sequence Diagram and Class Diagram models, as well as system implementation on available devices. The main features developed include employee data recording, digital attendance, work schedule management, and automatic reporting. The implementation results show that the new system is able to increase the efficiency and effectiveness of personnel data management, speed up the administration process, and increase data security. By training administrative staff, this system also strengthens the human resource management capabilities of the Fifty District Head Office. It is hoped that this research can be a solution and reference for other government agencies that want to digitize personnel data management.

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Financial information systems play a crucial role in managing and processing company financial data. However, manual data collection and processing often require time and are prone to errors. This study aims to optimize financial information systems by utilizing microcontrollers in the automation of data collection and processing. The method used involved the development of a microcontroller-based prototype system to automate real-time financial data monitoring and reporting. The results showed that the use of microcontrollers significantly improved the efficiency and accuracy of financial data processing, while reducing the time needed for reporting. In conclusion, a microcontroller-based system can be an effective solution to enhance the quality and speed of financial data processing in companies.

Childbirth, whether through vaginal delivery or Cesarean section (CS), is a significant event often accompanied by psychological challenges such as anxiety, particularly among women undergoing CS. This quantitative study aimed to explore the correlation between spousal support and anxiety levels in 40 first-time CS candidates. Using purposive sampling, this research employed the Hamilton Anxiety Rating Scale (HARS) and the Spousal Support Questionnaire as measurement tools. The majority of respondents were aged 26-35 years (80%), in their third trimester of pregnancy (100%), primigravida (80%), and presented with indications for CS (65%). All respondents reported receiving supportive spousal support during their pregnancy. The study revealed that 70% of mothers experienced mild anxiety, with only 5% reporting moderate anxiety. Statistical analysis using the Spearman rank test demonstrated a significant relationship between spousal support and anxiety levels among first-time CS candidates (p = 0.034, p < 0.05). This suggests that higher levels of spousal support correlate with lower anxiety levels in expectant mothers undergoing CS. The findings underscore the importance of spousal support during pregnancy and childbirth, highlighting the need for partners to accompany and provide emotional support to mitigate anxiety. Future research should explore additional factors influencing anxiety and consider interventions to enhance support mechanisms for expectant mothers undergoing CS.

Bullying is a phenomenon that has a serious impact on students' psychological health. This study aims to examine the impact of bullying on students' mental well-being, including stress, anxiety, and depression. The research method used was quantitative with a descriptive and correlational survey design, involving 35 respondents from high school students. The results showed that 57.14% of respondents had experienced bullying, with verbal forms being the most dominant (75%). The findings also revealed that bullying has a significant impact on students' mental health, with 71.43% of respondents reporting major psychological disorders. The conclusion of this study emphasizes the need for comprehensive efforts to prevent bullying in schools, through educational programs, anti-bullying policies, and social support.

The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach.  The research results show that the majority of MSME players have limited understanding of financial management, including financial recording and reporting. Even though financial literacy and financial intelligence are recognized as important, the results of statistical analysis show that these two variables do not have a significant influence on the financial performance of MSMEs partially. However, training and education related to financial literacy is still needed because it has great potential to increase the financial resilience of MSMEs in the long term. This research also highlights that business innovation and the application of risk management can help MSMEs face market dynamics and economic challenges. Overall, this research provides an illustration that MSMEs need additional support, both through training and the use of technology, to be able to increase their competitiveness and business desires.

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.

Efforts to reduce the prevalence of anemia in adolescent girls are carried out by supplementing with Iron Tablets. This research aims to evaluate the program of providing iron tablets to adolescent girls in the work area of the Kebonsari Health Center, Madiun Regency. The research was conducted qualitatively with indepth interview techniques and Focus Group Discussions (FGD), informants were determined by purposive sampling totaling 16 people. The research was conducted in July-September 2023 at the Health Office, Madiun Regency Pharmacy Installation, Kebonsari Health Center, SMPN 2 Kebonsari and MAN 1 Madiun. The data analysis technique used triangulation, processed using reduction and presented in the narrative text. The results of the study were reviewed based on the book "Guidelines for Prevention and Management of Anemia in Adolescent Girls 2016" showing that several aspects were appropriate, including human resources, fund allocation, preparation, distribution, recording and reporting, scope of activities and accuracy of targets and distribution. While aspects that were not appropriate included facilities and infrastructure, monitoring and timeliness. Similar research should be conducted in other schools in the working area of the Kebonsari Health Center, Madiun Regency so that the effectiveness of the implementation of the program can be evaluated and improved.  

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Background: Patient safety is one of the dimensions of quality that is the center of attention of health practitioners on a national and international scale. Patient safety is a top priority that must be implemented by hospitals with an optimal role of nurses that can support the patient safety movement. A good safety culture creates an increase in service quality in its implementation, the culture of reporting incidents has not been widely practiced because officers think that reporting incidents can threaten the work of medical staff. The purpose of this study was to determine the description of the implementation of patient safety culture in nurses in the inpatient room at Sanjiwani Gianyar Hospital. Method: The method used in this study was quantitative with descriptive research design. The sampling technique used was Nonprobability Sampling type of total sampling of 94 respondents. The research instrument used was a patient safety culture questionnaire which amounted to 42 questions. Results: The results of this study indicate that the implementation of patient safety culture with the culture category is sufficient (57.4%). Conclusion: The conclusion of this study is that the implementation of a patient safety culture is categorized as a sufficient culture, meaning that nurses have implemented a safety culture but are not optimal in carrying out services according to the SKP.  It is expected for hospitals to further optimize and pay attention to the implementation of patient safety culture.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.